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ITAT Allows Section 54 Deduction as Delay in Sale Deed Registration Was Beyond Assessee’s Control

SEO Expert May 23, 2026

The Tribunal found that full payment, TDS deduction, and transfer of possession established completion of the transaction for capital gains purposes. It therefore directed taxation in AY 2018-19 and allowed the Section 54 claim.

The post ITAT Allows Section 54 Deduction as Delay in Sale Deed Registration Was Beyond Assessee’s Control appeared first on TaxGuru.

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